Chapter I General Provisions

　　Article 1 In accordance with the Constitution and for the purposes of strengthening the distribution and supervisory function of budget,improving the budget management of the State,intensifying the micro-scope regulation and control of the State,and ensuring the sound socio-economic development,this Law is enacted.

　　Article 2 The State shall establish budget at each level of the government,namely,at the five levels:the Central Government;the provinces,autonomous regions and municipalities directly under the Central Government;the cities spanided into districts and autonomous prefectures;the counties,autonomous counties,cities not spanided into districts,and municipal districts;the townships,nationality townships and towns. Townships,nationality townships and towns where conditions do not permit the establishment of budget,subject to the determination by the people's governments of the respective provinces,autonomous regions or municipalities directly under the Central Government,may temporarily not establish budget.

　　Article 3 Budget at various levels shall maintain a balance between revenues and expenditures.

　　Article 4 The budget of the Central Government （hereinafter referred to as the central budget） consists of the budgets of its different departments （including the units directly under them,similarly hereinafter）.The central budget includes revenues turned over by the local governments to the Central Government and revenues refunded or subsidies granted by the Central Government to the local governments.

　　Article 5 The local budget consists of the general budgets of the provinces， autonomous regions and municipalities directly under the Central Government. A local general budget at any level consists of the budget of the government at the corresponding level （hereinafter referred to as budget at the corresponding level） and the totalized general budget at the next lower level. Where the next lower level has only the budget of the government at the corresponding level， the totalized general budget at the next lower level means the budget of the government at the corresponding level. In the absence of the budget at the next lower level,the general budget means the budget of the government at the corresponding level. The budget of a local government at any level consists of the budgets of the various departments at the corresponding level （including the units directly under them,similarly hereinafter）.The budget of a local government at any level includes revenues turned over by the governments at lower levels and revenues refunded or subsidies granted by the governments at higher levels.

　　第一章 總則

　　第一條 為了強化預算的分配和監督職能，健全國家對預算的管理，加強國家宏觀調控，保障經濟和社會的健康發展，根據憲法，制定本法。

　　第二條 國家實行一級政府一級預算，設立中央，省、自治區、直轄市、設區的市、自治州，縣、自治縣、不設區的市、市轄區，鄉、民族鄉、鎮五級預算。不具備設立預算條件的鄉、民族鄉、鎮，經省、自治區、直轄市政府確定，可以暫不設立預算。

　　第三條 各級預算應當做到收支平衡。

　　第四條 中央政府預算（以下簡稱中央預算）由中央各部門（含直屬單位，下同）的預算組成。 中央預算包括地方向中央上解的收入數額和中央對地方返還或者給予補助的數額。

　　第五條 地方預算由各省、自治區、直轄市總預算組成。地方各級總預算由本級政府預算（以下簡稱本級預算）和匯總的下一級總預算組成；下一級只有本級預算的，下一級總預算即指下一級的本級預算。沒有下一級預算的，總預算即指本級預算。 地方各級政府預算由本級各部門（含直屬單位，下同）的預算組成。地方各級政府預算包括下級政府向上級政府上解的收入數額和上級政府對下級政府返還或者給予補助的數額。